United Spirits Limited, Bangalore V. DCIT, Bangalore

ITA 195/BANG/2012

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2766 (ITAT-BANGALORE)
• Duration Of Justice: 8 year(s) 9 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2001-2002
• Appeal Filed On: 06-02-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PADAMCHAND KHINCHA
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA P OOJA RI , ACCOUNTANT MEMBER ITA NO S . 1892 & 1 893/KOL/2008 ASSESSMENT YEAR S : 1998 - 99 & 2001 - 02 THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS), CIRCLE 3(1), BANGALORE. VS. M/S. UNITED SPIRITS LIMITED [SUCESSOR OF SHAW WALLACE & COMPANY LTD.], 6 TH FLOOR, UB TOWERS, # 24, VITTAL MALLYA ROAD, BANGALORE 560 001. PAN: AACCM 8043J APPELLANT RESPONDENT ITA NO S . 194 & 19 5 / BANG /20 12 ASSESSMENT YEAR : 1998 - 99 & 2001 - 02 M/S. UNITED SPIRITS LIMITED [SUCESSOR OF SHAW WALLACE & COMPANY LTD.], BANGALORE 560 001. PAN: AACCM 8043J VS. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), CIRCLE 18(2), BANGALORE. APPELLANT RES P ONDENT REVENUE BY : SHR I MUZAFFAR HUSSAIN, CIT(DR), ITAT, BENGALURU. A SSESSEE BY : SHRI PADAMCHAND KH INCHA, CA D ATE OF HEARING : 23. 11. 2020 DATE OF PRONOUNCEMENT : 23 . 11 .2020 ITA NOS. 1892 & 1893/KOL/2008 & 194 & 195/BANG/2012 PAGE 2 OF 3 O R D E R PER BENCH THESE ARE CROSS APPEALS BY THE REVENUE AND THE AS SESSEE AGAINST THE ORDER OF THE CIT(APPEALS)-XL, KOLKATA DATED 18. 7.2008 FOR THE AY 1998-99 AND THE ORDER DATED 18.11.2011 OF THE CIT(A PPEALS)-II, BANGALORE FOR THE AY 2001-02. 2. AT THE TIME OF HEARING OF THESE APPEALS, THE LD . COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS FILED NECE SSARY DECLARATION UNDER THE VIVAD SE VISHWAS SCHEME ACT, 2020 [VSVS] AND THAT ISSUE OF FORM 3 IS AWAITED IN RESPECT OF THE APPEALS OF BOTH THE ASSESSEE AND THE REVENUE. 3. THE BENCH POINTED OUT THAT THE BANGALORE BENCHES IN SUCH CASES IS DISMISSING THE APPEAL AS WITHDRAWN, WITH LIBERTY TO SEEK RECALL OF THE ORDER, TO WHICH BOTH THE PARTIES AGREED. ACCORDINGLY, AL L THE APPEALS ARE DISMISSED AS WITHDRAWN. HOWEVER, THE PARTIES ARE A T LIBERTY TO SEEK RECALL OF THIS ORDER IN THE EVENT OF NON-RECEIPT OF FORM N O.3, OR FOR ANY SUCH REASON UNDER THE VSVS. 4. IN THE RESULT, THE APPEAL BY THE ASSESSEE AS WE LL AS THE REVENUE ARE DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THIS 23 RD DAY OF NOVEMBER, 2020. SD/- SD/- ( CH ANDRA POOJARI ) ( N V VASUDEVAN ) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE, DATED, THE 23 RD NOVEMBER, 2020. / DESAI S MURTHY / ITA NOS. 1892 & 1893/KOL/2008 & 194 & 195/BANG/2012 PAGE 3 OF 3 COPY TO: 1. REVENUE 2. ASSESSEE 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.